How to make a swirl-like model?
I was able to get pretty close procedurally, I started with an emissive center sphere with another sphere scaled up slightly.

I'm using a voronoi texture into a color ramp set to constant so that we get a hard cutoff.  We'll feed this output into the alpha input of the principled shader to punch holes in the mesh.  You can experiment with different types of noise here.

The rest of the manipulation will happen with the coordinate space.
We're rotating the coordinate space along the z axis, scaling it quite a lot, and then feeding it into the voronoi texture.  With the right gradient you should be able to rotate more as you get closer to the center.

If you don't care whether a seam is present, we can abuse the UV sphere's premade UV map and get much closer to your reference very easily.  We can move the texture over in the X direction as we go from top to bottom.

There's a much better convergence at the top, here, but there is a seam present on one side.

The equivalent of this node group is going into the UV editor with proportional edit set to linear and moving the top row of verts along X.

Lastly, to capture the bumpy nature of the reference, we can add a couple of subdivisions to our outer mesh and use displacement.  Cycles only, and you must set your material displacement settings to either Displacement or Displacement and Bump.
Example 1

Example 2

Example 3, using undistorted texture coordinates